- Mr. Thompson, the position I’m applying for requires a certain familiarity with accounting. Could you give me an idea of what it entails?

- It basically consists of balancing a company's revenues and expenses.

- Is the ledger what enables you to group together and manage all of the accounts?

- Yes, once any credits and debits are established and the inventory is taken into account, the balance sheet is drawn up.

- So, essentially, one has to make sure to balance all the liabilities and assets.

- Exactly. But you need a sharp eye, because mistakes are easily made!

From the text, what can you infer about accounting?

Выберите один ответ:

a. It's a futile and complex issue.

b. It's a methodical and precise activity.

c. It's a creative and challenging process.

d. It's a pragmatic yet intuitive field.